[Code of Federal Regulations]
[Title 19, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR111.25]

[Page 470]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 111--CUSTOMS BROKERS--Table of Contents
 
        Subpart C--Duties and Responsibilities of Customs Brokers
 
Sec. 111.25  Records must be available.

    During the period of retention, the broker must maintain the records 
referred to in this part in such a manner that they may readily be 
examined. Records required to be made or maintained under the provisions 
of this part must be made available upon reasonable notice for 
inspection, copying, reproduction or other official use by Customs 
regulatory auditors or special agents or other authorized Customs 
officers within the prescribed period of retention or within any longer 
period of time during which they remain in the possession of the broker. 
Records subject to the requirements of part 163 of this chapter must be 
made available to Customs in accordance with the provisions of that 
part.